Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Capital gain computation - The very purpose of the Legislature behind the provisions u/s 50C(2) is that a valuation officer is an expert of the subject for such valuation and is certainly in a better position than the AO to determine the valuation. Thus, non-compliance of the provisions by the AO cannot be held valid and justified - AT
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